, Cart tax - Volume 3 - Burghs (see 'More info' for burgh details), E326/7/3&destination=/virtual-volumes/volume-images/volume_data-E326-7-3/REX01666?image_number=4){kind=link}
Volume contents
- 1 - 1786-1787 , Aberdeen
- 5 - 1786-1787 , Annan
- 11 - 1786-1787 , Arbroath
- 13 - 1786-1787 , Ayr
- 15 - 1786-1787 , Banff
- 17 - 1786-1787 , Brechin
- 21 - 1786-1787 , Cambletown
- 25 - 1786-1787 , Culross
- 29 - 1786-1787 , Dumbarton
- 31 - 1786-1787 , Dumfries
- 35 - 1786-1787 , Dunbar
- 37 - 1786-1787 , Dundee
- 47 - 1786-1787 , Edinburgh
- 49 - 1786-1787 , Elgin
- 51 - 1786-1787 , Forfar
- 53 - 1786-1787 , Forres
- 57 - 1786-1787 , Glasgow
- 71 - 1786-1787 , Haddington
- 75 - 1786-1787 , Inverary
- 77 - 1786-1787 , Berrie
- 81 - 1786-1787 , Inverness
- 83 - 1786-1787 , Irvine
- 85 - 1786-1787 , Jedburgh
- 95 - 1786-1787 , Kirkcudbright
- 97 - 1786-1787 , Lanark
- 101 - 1786-1787 , Lauder
- 103 - 1786-1787 , Linlithgow
- 105 - 1786-1787 , Montrose
- 108 - 1786-1787 , Nairn
- 111 - 1786-1787 , Peebles
- 113 - 1786-1787 , Perth
- 119 - 1786-1787 , Queensferry
- 121 - 1786-1787 , Renfrew
- 125 - 1786-1787 , Rutherglen
- 131 - 1786-1787 , Sanquhar
- 133 - 1786-1787 , Selkirk
- 135 - 1786-1787 , Stirling
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| No 84 | Burgh Aberdn [Aberdeen] Bt [Brought] over | 91 | 91 | £9.2.0 | |
| John Mitchell Carter | 1 | 1 | £0.2.0 | ||
| Andrew Aitken Carter | 1 | 1 | £0.2.0 | ||
| Robert Aitken | 1 | 1 | £0.2.0 | ||
| No 88 | Alexander Irvine Carter | 2 | 2 | £0.4.0 | |
| Total Burgh of Aberdeen | 96 | 96 | £9.12.0 |
Transcribe other information
Page 4th
[Note Date Column] -- No 84 and No 88
I Hugh Richmond Surveyor aforesaid, do hereby Certify, that upon carefull
Examination of the foregoing Severall Rates & duties I find they amount in wh [whole]
to Nine Pounds twelve Shillings and that upon 13th day of December Current
I delivered to James Thomson Adt [Advocate] Collector of the said Duties for the Burgh afore [aforesaid]
an Exact duplicate of the above Account, duly Examined & Compared with the for [foregoing]
which Contd [Contained] my Oath, that Requisitions were left or made with the whole foregoing
Inhabitants or at their dwelling houses of the Respective dates aforesaid, to Return
duties Set agt [Against] their Severall Names
[signed] Hugh Richmond Surveyor
Scottish Exchequer (Tax Records), Cart tax - Volume 3 - Burghs (see 'More info' for burgh details), E326/7/3
This volume contains information on the cart tax collected from the burghs of Aberdeen, Arbroath, Annan, Ayr, Banff, Berrie, Brechin, Campbeltown, Culross, Dunbarton, Dumfries, Dunbar, Dundee, Edinburgh, Elgin, Forres, Forfar, Glasgow, Haddington, Inverness, Inverary, Irvine, Jedburgh, Kirkcudbright, Lanark, Lauder, Linlithgow, Montrose, Nairn, North Berwick, Perth, Peebles, Queensferry, Renfrew, Rutherglen, Selkirk, Stirling, and Sanquhar in 1786-1787.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).